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Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Terms
対象商品デリバティブ取引関連取引
In Articles 79-20 and 79-49, a transaction relating to commodity-related market derivatives transactions brokerage, etc. (商品関連市場デリバティブ取引取次ぎ等), or to business incidental to it that a Cabinet Office Order (内閣府令) specifies.
贈与者に係る相続税の課税価格の合計額
In Article 70-2-2, the total taxable value for inheritance tax of everyone who acquired property from the donor (贈与者) of education funds by inheritance or bequest (including certain gifts covered by Article 21-9(3) of the Inheritance Tax Act), computed as if the remaining managed amount were not treated under Article 70-2-2(12)(ii) as inherited.
国税庁長官に対する申立てが行われた場合
The case where the taxpayer — a corporation, an individual carrying on a business, or an individual liable for municipal inhabitant tax (市町村民税) — has filed with the Commissioner of the National Tax Agency (国税庁長官) a petition (申立て) provided for in a tax treaty (租税条約), limited to one in a case to which the provisions of the Act on Special Measures Concerning Taxation that the paragraph names apply.
高額電子移転可能型前払式支払手段発行者
In Article 27, paragraph (1) and Article 32, paragraph (4), item (i)(b), the specified business operators (特定事業者) listed in Article 2, paragraph (2), item (xxx-2): issuers of prepaid payment instruments (前払式支払手段発行者) as defined in Article 2, paragraph (1) of the Payment Services Act that have made the notification under Article 11-2, paragraph (1) of that Act.
源泉徴収選択口座内配当等受入開始届出書
The notification a holder of a withholding-selected account (源泉徴収選択口座) must give the head of the office of the financial instruments business operator where it is kept, asking for the dividends and similar income on listed shares, etc. that the operator handles to be accepted into the account's specified account for them (特定上場株式配当等勘定) and stating that the holder seeks paragraph (1)'s treatment for them, with other matters a Ministry of Finance Order (財務省令) specifies.
業務提供誘引販売取引電子メール広告委託者
In Article 54-4, the person carrying on business opportunity sales (業務提供誘引販売業) that has entrusted its email advertising tasks to a contractor (業務提供誘引販売取引電子メール広告受託事業者).
一般株式等の譲渡に係る国内源泉所得の金額
The year's domestic source income from the transfer of general shares, etc. (一般株式等の譲渡に係る国内源泉所得) of a non-resident without a permanent establishment in Japan, computed as a Cabinet Order (政令) provides, which Article 37-12, paragraph 1 taxes separately from other income.
源泉徴収選択口座内配当等受入開始届出書の提出
Submitting the notification of commencement of acceptance of dividends and similar income in a withholding-selected account (源泉徴収選択口座内配当等受入開始届出書), including providing its contents by electronic means instead.
適用前の株式等に係る譲渡所得等の金額の合計額
The total of an individual's income from transfer, etc. of general shares, etc. (一般株式等) and of listed shares, etc. (上場株式等) for the year, computed without the deduction, under the paragraph that defines it, for the cost of shares bought by paying in.
多数消費者財産被害事態による被害の発生又は拡大
In Article 40, harm from a situation damaging the property of many consumers (多数消費者財産被害事態) spreading, or the same or a similar situation arising.
条約相手国等の権限ある当局に対する申立てが行われた場合
The case where a person has filed a petition of the kind the paragraph covers under a tax treaty (租税条約) with the competent authority of a treaty partner state, etc. (条約相手国等), and that authority has asked for the mutual agreement consultation (相互協議) the treaty provides for.
会社
In Article 76-6, paragraphs (6) and (7), one of the six expressway companies listed in Article 2, paragraph (4) of the Act on Special Measures concerning Road Construction and Improvement, such as East Nippon Expressway Company Limited (東日本高速道路株式会社) and Metropolitan Expressway Company Limited (首都高速道路株式会社).
In Article 40-3-3, paragraphs (9), (11) and (22), a determination as defined in Article 2, paragraph (1), item (xliv) of the Income Tax Act: in general, one under Article 25 of the Act on General Rules for National Taxes, where a person who should have filed a return did not.
統括者
An orchestrator as defined in Article 33, paragraph (2) of the Act on Specified Commercial Transactions: the person who in substance runs a set of related multilevel marketing undertakings (連鎖販売業) — for example by putting its own trademark on the goods, setting the terms of the transactions, or continuously guiding the operations of those who carry on the undertakings.
A driver's license (免許証) or a license information record (免許情報記録) on an Individual Number Card.
診療報酬
In Article 13, paragraph (2) and Article 14, paragraph (1), the medical fees: the determinations made under Article 76, paragraph (2) and Article 88, paragraph (4) of the Health Insurance Act, the standards for calculating the cost of benefits for medical treatment (療養の給付) under Article 71, paragraph (1) of this Act, and the standards the Minister of Health, Labour and Welfare sets under Article 78, paragraph (4) for medical expenses for home-nursing (訪問看護療養費).
A document certifying all or part of what is recorded in a family register (戸籍) kept on magnetic disk (磁気ディスク), which can be requested instead of a transcript, extract or certificate of the register (戸籍謄本等).
A document certifying all or part of what is recorded in a removed family register (除かれた戸籍) kept on magnetic disk (磁気ディスク), which can be requested instead of a transcript, extract or certificate of that register (除籍謄本等).
In Article 133-4, paragraphs (1), (2) and (7), an anonymity ruling (秘匿決定), a ruling under Article 133-2, paragraph (2) limiting who may access the parts of the records containing the personal information of a person seeking anonymity, or a ruling under Article 133-3, paragraph (1) limiting who may access the records of an investigation the court commissioned into a party's address or identity.
In Article 27, a change in the volume of employment at an employer's place of business, meaning a considerable number of workers leaving their jobs within a certain period through downscaling or for another reason, of a kind set by Ministry of Health, Labour and Welfare Order (厚生労働省令).